Taxes are generally due as follows:

• In the United States, individual income tax returns for the previous year are typically due on April 15 of the following year (or the next business day if the 15th falls on a weekend or holiday). For 2024 taxes, this due date is April 15, 2025. Extensions can be requested, pushing the deadline to October 15, 2025. Quarterly estimated tax payments for self-employed or independent contractors are also due throughout the year, with dates including January 15 and others each quarter.

• In Germany, the deadline for mandatory income tax return submission for the 2024 tax year is July 31, 2025, with possible extension if submitted through a tax advisor. Some tax prepayments are due quarterly on March 10, June 10, September 10, and December 10.

Deadlines can vary based on the type of tax, the type of taxpayer (individual, self-employed, corporation), and jurisdiction-specific holidays or extensions.